Ford Company Ltd adopted a standard costing system several years ago. The standard costs of its single product are as follows:

Direct material	8 kilograms@ R4,00 per kilogram	R32,00
Direct labour	6 hours@ R7,00 per hour	R42,00

The following operating information was taken from the records for November:

Work in process inventory on November 1	None units
Work in process inventory on November 30	800 units (75 per cent complete as to labour; material is issued at the beginning of processing)
Units completed	6000 units
Purchase of materials	50 000 kg for R249 250
Total actual labour costs	36 500 hours R300 760
Direct material quantity variance	R 1 500 unfavourable

Required:

4.1 Prepare a schedule of equivalent units and standard quantities allowed for materials and labour.

4.2. Calculate the following amounts. Indicate whether each variance is favourable or

unfavourable.

(a) Direct labour rate variance for November.

(b) Direct labour efficiency variance for November.

(c) Actual kilograms of material used in the production process during November.

(d) Actual price paid per kilogram of material in November.

(e) Total amount of direct material and direct labour cost transferred to finished goods inventory during November.

(f) The total amount of direct material and direct labour cost in the ending balance of

work in process inventory at the end of November.